Office of the Attorney General
State of Texas

Re: Authority of the School Tax Assessment Practices Board to
hear appeals of valuations.

Dear Mr. Weatherby:

You have requested our opinion regarding the authority of the
School Tax Assessment Practices Board to hear appeals of
valuations. Section 16.252(d) of the Education Code provides:

The commissioner of education shall adjust the values
reported in the official compilation to reflect reductions in
taxable value of property resulting from natural or economic
disaster since January 1, 1975. The commissioner shall make a
preliminary determination of each district's share of its
guaranteed entitlement under the Foundation School Program for
the 1977-1978 and 1978-1979 school years no later than August 15,
1977 and 1978 respectively. Each district shall have the right to
appeal its value based on the 1976 official compilation of school
district property values prepared by the Governor's Office,
Education Resources. Prior to October 1, 1977, appeals shall be
reviewed by the commissioner of education and these appeals to
the commissioner shall not be subject to the provisions of the
Administrative Procedure and the Texas Register Act. Appeals
thereafter shall be held pursuant to Section 11.86(d) of this
code. The decision of the commissioner of education shall be
final and shall be completed no later than October 1, 1977.
Thereafter, the decision of the School Tax Assessment Practices
Board may be appealed pursuant to Section 11.86(e) of this code.

Thus, it is clear that, as to determinations made by the
commissioner for the 1978-79 school year, appeals therefrom are
governed by section 11.86(d).

You specifically ask whether you have authority to adjust
values found in the official compilation of school district
values prepared by the Governor's Office, Education Resources.
If so, you ask whether such adjustments must be as a result or
natural of economic disaster occurring since January 1, 1975.

Subchapter F, Chapter 11, Title 2 of the Education Code,
enacted in the 65th Legislature, establishes the School Tax
Assessment Practices Board and outlines its duties. Section
11.86(d) deals with the means by which a school district may
protest the preliminary findings of the board regarding total
market value and index value of all property within the district:

(d) A school district may protest the board's findings
within 30 days after the date on which the findings are certified
to the commissioner by filing a petition with the board
specifying the grounds for its objection. After receipt of a
petition, the board shall hold a hearing. If after a hearing the
board concludes that its findings should be changed, the board
shall order the changes it finds appropriate and shall certify
the changes to the commissioner of education. The board shall
complete all protest hearings and certify all changes before
January 1 of each odd-numbered year.

Although it is the commissioner of education who is responsible
under section 16.252(d) for making the preliminary findings, we
nonetheless believe that section 11.86(d) may be applied to
appeals thereunder. The procedural aspects of the appeal are not
affected by recognizing that the appeal is taken from the
commissioner rather than from the board.

In answer to your specific question, the board is not itself
authorized to make the initial adjustment of taxable value based
upon natural or economic disaster. That duty is assigned to the
commissioner. If the district appeals the commissioner's
determination to the board, however, the board is required to
hold a hearing, and if it cocludes that the commissioner's
findings are in error, it must 'order the changes it finds
appropriate.' In our opinion, the board may at that time adjust
property values as it deems appropriate, and is not limited to
adjustments based on natural or economic disaster occurring since
January 1, 1975.

SUMMARY

Although the commissioner of education must make a
preliminary determination of any reduction in taxable value as a
result of natural or economic disaster on all property within a
school district, the School Tax Assessment Practices Board is
required to hear appeals therefrom, and, after such hearing, it
may adjust property values as it deems appropriate.